This book is being used at: Australian Catholic University, Murdoch University, Macquarie University, Edith Cowan University, University of Western Australia, University of Southern Queensland, University of Newcastle, University of Adelaide, Queensland University of Technology, James Cook University, Curtin University

Contemporary Issues in Accounting 2nd Edition is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings.

The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting — measurement — is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.

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• Wide Focus: Suited to a wide range of courses and particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level.
• Contemporary Issues: Considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives.
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About the Authors

Michaela Rankin, PhD (RMIT), MEc (UNE), GradCertHE (Monash), BBus (Hons) (USQ), CPA, is Deputy Dean, International and Professor of Accounting at Monash Business School, Melbourne.

Patricia Stanton has a PhD, awarded by University of Newcastle in 1995. She has an established record of publishing in referred journals since attaining her PhD, usually publishing at least one article per year.

Susan McGowan, BAcc (SAIT), MCom (UniSA), and GradCertEd(HigherEd) (QUT), is currently a senior lecturer in the School of Commerce at the University of South Australia.

Kimberly Ferlauto, BComAcctg (UWS), MComAcctg (UWS), CPA, is a lecturer in accounting at Latrobe University Sydney Campus and Western Sydney University.